Linking intangible assets to shareholder value

Author: McDonald, Malcolm

Source: Journal of Digital Asset Management, Volume 5, Number 3, June 2009 , pp. 126-134(9)

Publisher: Palgrave Macmillan

Key:

- Free Content

- New Content

- Subscribed Content

- Free Trial Content

Abstract:

In capital markets, success is measured in terms of shareholder value added, having taken account of the risks associated with future strategies, the time value of money and the cost of capital. Such value is created by managing assets strategically. The problem, however, is that most of these assets are not on the balance sheet, as they are intangible. This paper illustrates the magnitude of the value of such intangibles and spells out a method for assessing the risks associated with their use in strategic plans and whether they create or destroy shareholder value - Marketing Due Diligence.Journal of Digital Asset Management (2009) 5, 126-134. doi:10.1057/dam.2009.6

Document Type: Research article

DOI: 10.1057/dam.2009.6

The full text electronic article is available for purchase. You will be able to download the full text electronic article after payment.

$43.00 plus tax Refund Policy